The Greek Independent Authority for Public Revenue (AADE) has issued detailed guidance—via Circular E.2029/2026 signed by Director Giorgos Pitsilis—to ensure consistent application of the new €3 import duty on low-value e-commerce shipments from non-EU countries. The measure applies to online purchases valued at up to €150 per consignment, targeting exclusively private consumer transactions conducted via digital platforms such as Temu and Shein.
New €3 Duty Takes Effect 1 July 2026
Starting 1 July 2026, all EU member states—including Greece—will implement a transitional €3 special import duty per distinct product type shipped from third countries through e-commerce channels. This duty is temporary and will remain in force until 30 June 2028. From 1 July 2028 onward, standard customs tariff rules will apply, with duties calculated based on each product’s Harmonized System (HS) code—regardless of value or delivery method.
How the Duty Is Calculated
The €3 charge applies per unique product category—not per package. For example:
- A parcel containing one book, one notebook, and one pen triggers three separate €3 charges (€9 total), plus applicable VAT and other fees.
- A parcel with two identical notebooks—same model, specifications, and branding—is treated as a single product type, attracting just one €3 duty.
Who Pays the Duty?
The €3 import duty must be paid to Greek customs authorities by the designated importer of record. This may be the e-commerce platform itself (e.g., Temu or Shein), the seller, the courier company, or an authorized customs representative—depending on how the shipment is managed.
Returns and Duty Refunds
No refund is granted for the €3 duty if a customer returns an item simply due to change of mind or buyer’s remorse. However, refunds are possible under specific customs provisions—for instance, when goods are defective or materially fail to match contractual terms. Such cases require formal customs procedures to process the repayment.
VAT Remains Unchanged
The introduction of the €3 duty does not alter existing VAT collection rules for distance sales of imported goods. VAT continues to be collected either:
- At checkout, via the Import One Stop Shop (IOSS) system; or
- During customs clearance, under Special Arrangements or standard VAT procedures.